9C.—(1) If under regulation 9A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.
(2) If notice is given the relevant period is extended to the end of 30 days from—
(a)the date of the notice, or
(b)any other date set out in the notice or a further notice.
(3) In this regulation “relevant period” means—
(a)the period of 30 days referred to in regulation 9B(1)(b), or
(b)if notice has been given under paragraph (1) that period as extended (or as most recently extended) in accordance with paragraph (2).]
Textual Amendments
F1Regs. 9A-9F inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 124 (with Sch. 3 paras. 2-4)